...on Revenue neutrality.2. Ms. Dimple Gohil, learned Counsel submits that the remand may be made open for the issue of limitation as well as penalty for re-considering not only on...Revenue neutrality but otherwise also.3. Shri J. A Patel, learned Superintendent (AR) supports the order of this Tribunal. He submits that since the matter is remanded on both the points...was remanded on the issue of limitation as well as imposition of penalty but it is confined to the point of Revenue neutrality. However, considering the other facts of the case, it would be proper that...

...available to their sister unit which amounts to revenue neutrality, mala fide intention cannot be drawn as held by this Tribunal in series of cases namely CCE & C, Vadodara-II v. Indeos ABS Ltd.... Commissioner of Central Excise, Chennai - 2008 (89) RLT 239 (CESTAT-Che.) = (T) the Tribunal again held that the revenue neutrality can be applied when revenue neutral situation came...in the case of LG Electronics Pvt. Ltd. v. Commissioner of Central Excise, Pune-III - (Tri. - Mumbai) wherein it was held that in case of revenue neutrality, larger period is barred...

...is not sustainable on the ground of Revenue neutrality. He submits that this ground was raised before the Commissioner (Appeals), however, the same was rejected on the ground that this is an altogether...of revenue neutrality is a mixed question of law and fact. The Commissioner (Appeals) was supposed to decide the issue of revenue neutrality. He further submits that there is a dispute regarding the...findings in the impugned order.4. We have carefully considered the submissions made by both sides. We find that the appellants have raised the issue of Revenue neutrality before the...

...limitation. He has held that since there is revenue neutrality, suppression, fraud etc. cannot be alleged and the duty demand, if any, should be confined within the normal period of limitation. The...Revenue has filed this miscellaneous application on the ground that the revenue neutrality cannot be the issue for deciding the limitation aspect for initiation of show cause proceedings. In this context..., the learned AR appearing for the Revenue submits that there are large number of decisions by the judicial forum, holding that revenue neutrality cannot be the ground for non-issuance of SCNs beyond...

...M.V. Ravindran, Member (Judicial):— This application is filed for raising additional grounds of revenue neutrality in appeal No. ST/488/12.2. After considering the...submissions made by both sides, we find that this point of revenue neutrality is a legal issue and hence we allow the application.3. Since the appeal lies in a narrow compass, we take up the...revenue neutrality point needs to be addressed to by the adjudicating authority.7. Without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the...

...revenue neutrality. 2. Shri P.M. Dave, learned Advocate appearing on behalf of the Appellant argued that the Appellant had cleared certain Cenvatable inputs under CT-3 certificates to...limitation is concerned, it was argued by the learned Advocate that due to revenue neutrality, the demand cannot be confirmed even within the period of limitation as the Appellant and its 100% EOU...the case of Jayshree Instruments Pvt.Ltd. & Others Vs CCE Ahmedabad-III (supra) to argue that no demand can be confirmed within the period of limitation on revenue neutrality. 3...

...the Assessee (Respondent before us) that there is revenue neutrality, should not have been accepted in the absence of evidence on record.2. Mr. Oak appearing on behalf of Revenue in...rendered because if the argument of revenue neutrality is accepted, then, there was no occasion to impose penalties on the assessees. Ordinarily in such cases, no penalties can be imposed. Having imposed.... This argument as canvassed before the Tribunal is accepted and Mr. Shah would submit that the same is accepted by applying revenue neutrality doctrine. The Tribunal has accepted the version of the...

...which amounts to revenue neutrality, malafide intention cannot be drawn as held by this Tribunal in series of cases namely CCE & C, Vadodara II vs. Indeos ABS Ltd. 2010 (254...Pvt. Ltd. vs. Commissioner of Central Excise, Chennai 2008 (89) RLT 239 (CESTAT-Che.) the Tribunal again held that the revenue neutrality can be applied when revenue neutral...(Tri. Mumbai) wherein it was held that in case of revenue neutrality, larger period is barred by limitation. In the case of Associated Drug Co. vs Commissioner of Central Excise...

...on behalf of the appellant made detailed argument on merit, limitation and revenue neutrality.3. Shri M.P Damle, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue...by both sides. We find that the appellant raised the ground of Revenue neutrality that whatever service tax was payable on reverse charge mechanism, the same was available to the appellant as Cenvat..., therefore it is a case of revenue neutrality, hence irrespective of any decision on merit, the demand will not sustain on revenue neutrality. In this regard we have observed that this submission was...

...11A of the Central Excise Act, 1944 is applicable and whether the demand within the period of limitation is demandable from the appellant in view of the doctrine of revenue neutrality.2....)].2.1 So far as the demand within the period of limitation is concerned, it was argued by the learned Advocate that due to revenue neutrality, the demand cannot be confirmed.... & Others v. CCE, Ahmedabad-III (supra) to argue that no demand can be confirmed within the period of limitation on revenue neutrality.3. Shri G. Jha, Authorised...

...merchant-exporter and accordingly, differential duty was demanded to the extent of over Rs. 52 lakhs. The assessee contested the demand on the ground of revenue neutrality by submitting that any...[ (Tri. - Mumbai)] wherein, on a similar set of facts, a similar demand of duty was set aside on the ground of revenue neutrality. In adjudication, learned Commissioner distinguished the cited case and...paid, would necessarily be available as rebate and hence the entire exercise would be revenue neutral. In such a situation, according to learned Counsel, the Commissioner should not have confirmed the...

...:(a)     “Whether in the facts and circumstances of the case, CESTAT is right in allowing appeal filed by the assessee on the ground of revenue neutrality which issue has been kept opened by the...?(c)     “Whether determination of correct assessable value for the purpose of charging central excise duty can be done away with simply on the ground of revenue neutrality?”2...[Order per : D.A. Mehta, J. (Oral)]. - This appeal, preferred by Appellant-Revenue proposes following three questions stated to be substantial questions of law...

...different units, particularly for the reason that all the three units are paying excise duty from PLA also. Therefore, even if the credit is proportionately distributed, it will amount to revenue neutrality. As...paying duty from PLA, the distribution of credit on pro rata basis will amount to revenue neutrality only. Therefore, on the ground of revenue neutrality, the demand does not sustain. Accordingly, the impugned orde.... Dixit, learned Assistant Commissioner (AR) appearing on behalf of the Revenue, reiterates the finding of the impugned order.4. On careful consideration of the submissions made by both...

....)]She further submits that submission regarding revenue neutrality is not acceptable for the reason that liability to pay service tax is independent of availability of Cenvat credit therefore...Delhi [2000 (119) ELT 718 (Tri. LB)] held that Revenue neutrality is question of fact and has to be established in individual case taking into consideration facts pertaining to the individual case. In...the present case appellant have not discharged service tax therefore Cenvat credit is not available hence this is not the case of Revenue neutrality. She further submits that demand of extended period...

...extent the Service Tax payment in cash will stand reduced. Therefore, this is a clear case of Revenue neutrality. Accordingly, the non- payment of Service Tax cannot be said to be with malafide...intention. The issue of Revenue neutrality has been considered in various judgments cited by the appellant in particular Larger Bench judgment in the case of JAY YUHSHIN LTD (Supra), according to which if...there is a case of Revenue Neutrality the longer period cannot be invoked. 3 4 | P a g e S T / 2 8 0 / 2 0 0 9 - D...

...thrust of the Appellant is about the revenue neutrality of the transaction in issue because according to the appellant once it is established that the transaction is revenue neutral then the entire... without giving any detailed findings on this issue, he simply rejected the said contention at the end of the order while recording that the said contention about revenue neutrality does not...appeal to him. When the entire case of the appellant depends upon revenue neutrality then the learned Commissioner ought to have given a detailed reasoning / finding for rejecting the same. Therefore...

...Ltd v. Commissioner [2016 (41) S.T.R 689 (Tri)]. As regard the revenue neutrality, the issue can be determined after verification of facts in the present case, merely because...service tax payable is available as Cenvat credit, entire activity is revenue neutral, accordingly demand alongwith penalty is not sustainable. In this regard we find that issue of revenue neutrality can...made or otherwise.In our view revenue neutrality can be decided only on verification of above facts. We are therefore of the view that matter to be remanded for verification of the above...

.... v. CCE Bhbneshwar II, 2005 (186) ELT 529 (SC). He also submits that revenue neutrality being a fact has to be examined...findings of the impugned orders and submits that the demand is time barred as well as are not sustainable on grounds of revenue neutrality. He relies upon Tribunal order in case of...the Commissioner (Appeals) had allowed the appeal filed by the Respondent on the ground on revenue neutrality holding that “if duty had been paid by the appellants at the time of clearances, the same...

...Act, 1944 read with Rule 15 of the Cenvat Credit Rules, 2004 on the ground that there will be a revenue neutrality and there was no loss to the department. While holding in para-9, the...learned CESTAT has observed as under:“On the factual matrix as reproduced hereinabove, I find that the entire case can be decided on the question of revenue neutrality. When it is not...ORAL ORDER(HONOURABLE MR. JUSTICE M.R SHAH)[1] The present tax appeal has been preferred by the revenue challenging the impugned judgment and...

...section 11AC on the ground that there is revenue neutrality on short payment which was noticed. He would submit that the same findings would apply in the case of imposition of penalty under...demonstrated before the first adjudicating authority that under valuation which has occurred is inadvertent and the question of revenue neutrality arises as the goods are cleared to their own sister..., had held that clearance to sister concern needs to be considered from the applicability of mens-rea and revenue neutrality while seeking the imposition penalty under...